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https://hdl.handle.net/1959.11/8891
Title: | Accounting Education and Practice Interactions in Developing Countries and the Role of Global Pressure: An Ethiopian Example | Contributor(s): | Bobe, Belete Jember (author); Mihret, Dessalegn (author) | Publication Date: | 2010 | Handle Link: | https://hdl.handle.net/1959.11/8891 | Abstract: | This study examines the interaction of accounting education, practice and the state and illustrates how global pressure is shaping this interaction. Review of documentary sources and semi-structured interviews are used in a country case study of Ethiopia to examine this interaction using the lens of structuration theory. Findings show that accounting education, professional qualifications, and company law underpinning accounting practice have been 'imported' from different western countries in isolated initiatives. As a result, accounting education and practice were not aligned, which in turn attenuated the ability of the two to strengthen each other. In the last two decades, global pressure has been driving reforms in accounting practice and education. The results suggest that accounting education, practice, and their interaction in developing countries could be better understood by examining them from the perspective of global trends and the actions of global stakeholders. To the knowledge of the researchers, this is the first study to employ the lens of structuration theory to unravel the complex interaction of accounting education, accounting practice, and the state in the context of globalisation. | Publication Type: | Conference Publication | Conference Details: | APC 2010: 22nd Asian Pacific Conference on International Accounting Issues, Gold Coast, Australia, 7th - 10th November, 2010 | Source of Publication: | Program and Proceedings of the Twenty-Second Asian Pacific Conference on International Accounting Issues, p. 132-132 | Publisher: | Bond University & California State University | Place of Publication: | Australia | Fields of Research (FoR) 2008: | 150101 Accounting Theory and Standards | Socio-Economic Objective (SEO) 2008: | 900201 Administration and Business Support Services 900202 Professional, Scientific and Technical Services |
HERDC Category Description: | E3 Extract of Scholarly Conference Publication | Publisher/associated links: | http://www.apconference.org/main.asp?goto=openPage.asp&pid=73 |
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Appears in Collections: | Conference Publication |
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